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2016 (10) TMI 17 - AT - CustomsRestoration of confiscation order by the Adjudicating authority - foreign marked gold bars - foreign markings in the delivery / sales documents - whether this is a case of smuggling and confiscation order need to be restored in the view that foreign markings were not present in the sales documents? - Held that: - It is not a legal requirement to indicate the foreign markings of the gold bars in the sale bills. Once importer MMTC Ltd is not showing any foreign markings in the delivery / sales documents then the Respondent can not be questioned to explain the foreign markings not indicated in the bill No. 527 dated 30/1/97. Once Respondent has produced such a bill then the burden under Sec 123 of the Customs Act 1962 stands discharged. It is a well settled legal proposition that a case can not be held to be established on the basis of assumptions, presumptions & surmises. Revenue is not able to demonstrate with documentary evidence that the seized gold bars were procured from any other source, except raising some suspicion. No confiscation justified - appeal dismissed - decided against Revenue.
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